Jorge Vargas Gámez · Attorney & Notary Public
I represent companies and professionals before the Tax Administration, the CCSS and the courts, at every stage of an audit. As a Notary Public, I also formalize your deeds with the tax angle already reviewed.
Tax audit defense
A Costa Rican tax audit follows a defined path. The strongest defense is built at the first step, not the last.
Information requests and document review.
Respond with evidence before it becomes final.
The Administration determines the tax due.
Challenge before the same Administration.
Independent administrative review.
Judicial proceedings against the final decision.
Notary Public
As an authorized Notary Public in Costa Rica, I prepare and certify your documents and review their tax effects before you sign, so a transfer or a new company does not become a future audit.
Other services
Administrative and judicial representation of companies and independent professionals in audits, assessments and penalty proceedings.
Defense before the Costa Rican Social Security Fund (Caja Costarricense de Seguro Social).
Structures that hold up in an audit, for local businesses and cross-border operations.
A structured review of your filings and records to find exposure before the Tax Administration does.
Tax and social security advice for people and companies moving talent across borders.
Sectors & clients
Matters handled as tax counsel, including at Arias, Facio & Cañas and EY. Clients are named only where public or authorized, and case details always remain confidential.
Tax advisory and administrative and judicial representation for entities supervised by SUGEF.
Clients includeBanco de Costa Rica · Banco Popular y de Desarrollo Comunal · Banco Central de Costa Rica · Davibank · Prival Bank · Grupo Mutual Alajuela – La Vivienda · Mutual Cartago · Financiera Monge
Tax structuring of acquisitions in the tourism sector.
Clients includePursuit Attractions and Hospitality
Tax audits, judicial tax litigation and internal restructurings for multinational technology groups.
Clients includeA global semiconductor manufacturer in the free trade zone · multinational electronics companies
VAT and income tax on digital services, payments and cross-border distribution models.
Clients includeGlobal e-commerce and cloud platforms · an international video game company · digital payments and short-term rental platforms
Audits on international assignments and equity compensation, and intragroup transfers of intangibles.
Clients includeMedical device manufacturers in the free trade zone · regional pharmaceutical groups
Tax controversies, economic substance and corporate restructurings for food and consumer groups.
Clients includeMultinational food and snack companies · regional consumer goods groups
Deductibility disputes, holding structures and due diligence for manufacturers in metals, plastics and electrical equipment.
Clients includeElectrical equipment manufacturers in the free trade zone · regional metals and plastics groups
Regional expansion and debt-capitalization structures across Central America.
Clients includeInternational renewable energy groups · agrochemical companies in Central America
Income tax compliance for public institutions and cross-border service arrangements for professional firms.
Clients includePublic institutions · international law and professional services firms
Tax diagnostic
We review your activity, your filings and any notice you have received.
I compare returns, invoices and payroll with what the Tax Administration and the CCSS can see.
You get a written report with risks ranked by impact and the steps to fix each one.
About
Tax attorney with experience at a Big Four firm and leading Central American law firms, and an active instructor and author in tax law.
¿Es necesario positivizar el principio de capacidad económica y contributiva?Revista Tributaria Impositus, Vol. II, No. 2
Una aproximación a los incrementos injustificados de patrimonio en sociedades inactivasRevista Tributaria Impositus, Vol. II, No. 5
Linking Rules en el Impuesto sobre Utilidades costarricense: un análisis de la Acción 2 del Plan BEPS de la OCDERevista de Ciencias Jurídicas, No. 158
FAQ
Do not answer it alone and check the deadline right away. Send me a photo of the notice on WhatsApp and we will plan the response before it is due.
Yes. I represent employers and independent workers in inspections, contribution assessments and appeals before the Caja Costarricense de Seguro Social.
Yes. I advise on tax residency, the taxation of expatriates and remote workers, and employer obligations for people on international assignments.
A review of your income tax, VAT, withholding and payroll records, followed by a written report with risks ranked by impact and a plan to correct them.
Yes. Consultations are available in English and Spanish, online or in person in the Greater Metropolitan Area.
Contact
For a tax audit, a CCSS case or a notarial service: book a first consultation, message me on WhatsApp or write to me by email.